When Property Tax Exclusions Apply

exclusions

When you are responsible for knowing and understanding all of the laws governing North Carolina property tax exclusions and exemptions for your county, it can be challenging at times to remember all of the criteria necessary under the General Statutes for each special valuation.

That’s where we come in! This week we are reviewing the Disabled Veteran property tax exemption to remind you what criteria must be met in order for these citizens to receive a special tax status.

Disabled Veteran Benefit

The Disabled Veteran property tax exemption for North Carolina states that the permanent residence owned and occupied by an honorably discharged veteran or his or her unmarried surviving spouse is excluded from taxation for the first $45,000 of the appraised value of their real property.

In order for the discharged veteran benefit to apply, remember the following requirements:

  • The home owner must be a NC resident.
  • The exclusion applies to any honorably disabled veteran from any branch of the armed forces of the United States.
  • There is no age or income requirement.
  • Only a one-time application is required and applications may be filed up to and through June 1.
  • The veteran’s residence includes their dwelling plus related improvements and up to one acre of land. A permanent residence can be a single family house, a condo, or a manufactured home.
  • The veteran must have proof of disability in the form of an NCDVA-9 Certificate (North Carolina Certification for Disabled Veteran’s Property Tax Exclusion) – no other forms will be accepted. Applicants should visit their local veteran’s office to file for this document.
  • The VA must use the terms “Permanent & Total” in the NCDVA-9 Certificate.
  • A Social Security Number is mandatory and must be provided to identify the applicant is who he/she says.
  • An owner who receives the Disabled Veteran exclusion may not also receive any other property tax relief.
  • A qualified veteran does not lose the benefit of this exclusion because of a temporary absence from their permanent residence for reasons of health OR an extended absence while confined to a rest home or nursing home – as long as the residence is either unoccupied or occupied by the owner’s spouse or other dependent only.

Be aware of the Disabled Veteran tax exemption rules above and check back as we examine more property tax exclusions in the weeks to come!

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